Islamabad: The Federal Board of Revenue (FBR) has announced additional changes to the Export Facilitation Scheme (EFS) aimed at improving ease of doing business for exporters.
Through SRO 211(I)/2026, FBR has issued draft amendments to the Customs Rules, 2001, refining procedures related to duty-free imports of input goods under the EFS framework.
According to the revised proposals, exporters who have already used part or all of their approved input goods and successfully exported finished products before the expiry of the utilization period under Rule 883 will now be allowed to import duty-free inputs equivalent to the value of goods already consumed and exported. However, this benefit will remain subject to the maximum value originally approved.
The amendments clarify that the description and Pakistan Customs Tariff (PCT) codes of both input materials and exported products must match those previously approved by the Input Output Coefficient Organization (IOCO) or the relevant Regulatory Collector.
FBR further stated that this facility will not apply in cases where input-output ratios (IORs) have not been formally approved or are only provisionally cleared by IOCO or the Regulatory Collector.
In addition, exporters have been granted the right to appeal any decision issued by a Regulatory Collector. Such appeals must be filed with the concerned Chief Collector within 30 days, and the authority is required to resolve the matter within the same timeframe.
These latest changes reflect FBR’s ongoing efforts to streamline export procedures, enhance transparency, and provide greater operational flexibility to Pakistan’s exporting community.
